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TUNNELL v. UNITED STATES

Civ. A. No. 1809.

148 F.Supp. 689 (1957)

James M. TUNNELL, Jr., and Mildred S. Tunnell, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court D. Delaware.

February 4, 1957.

Attorney(s) appearing for the Case

James M. Tunnell, Jr., Wilmington, Del., in pro. per. and for Mildred S. Tunnell, plaintiffs.

Leonard G. Hagner, U. S. Atty., Wilmington, Del., and Charles K. Rice, Asst. Atty. Gen., Andrew D. Sharpe, George T. Rita and Robert E. Manuel, Attys., Dept. of Justice, Washington, D. C., for defendant.

LEAHY, Chief Judge.

1. In 1951 plaintiffs' tax on income totaled $22,534.66. One item represented the sale, on June 6, 1951, of a 50% partnership interest by James M. Tunnell, Jr., in the law firm of Tunnell and Tunnell.1 The amount received was $27,500 less $3,307.13, the adjusted basis of fixed assets, or $24,192.87. The tax was computed and paid at the rates applicable to ordinary income...

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